International treaty

Saudi Arabia: tax treaties

Tax treaties and related documents between the UK and Saudi Arabia.

• From: HM Revenue & Customs
• Published: 23 December 2009
• Last updated: 19 February 2021 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol-in force

ODT, 55.2 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

2007 Saudi Arabia-UK Double Taxation Convention and Protocol - in force

PDF, 104 KB, 40 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

1993 Saudi Arabia-UK Air Transport Agreement - in force

PDF, 28.3 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol -in force

The convention and protocol has been modified by the Multilateral Instrument (MLI) .

The modifications made by the MLI are effective in respect of the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol:

• in both countries from 1 January 2021 for taxes withheld at source on amounts paid or credited to non-residents

• in the UK from:

  • 1 April 2021 for Corporation Tax
  • 6 April 2021 for Income Tax and Capital Gains Tax
• in Saudi Arabia for all other taxes levied by Saudi Arabia, for taxable periods beginning on or after 1 November 2020

2007 Double Taxation Convention and Protocol

The convention and protocol entered into force on 1 January 2009.

It is effective in Saudi Arabia from 1 January 2010 and in the UK from:

• 1 April 2010 for Corporation Tax
• 6 April for Income Tax and Capital Gains Tax

1993 Air Transport Agreement

The agreement entered into force on 3 October 1994 and is effective from:

• 1 January 1989 for air transport undertakings
• 3 October 1994 for employees

Published 23 December 2009
Last updated 19 February 2021 + show all updates

1. 19 February 2021

   Synthesised text of the Multilateral Instrument and the 2007 UK-Saudi Arabia Double Taxation Convention and Protocol -in force has been added.

2. 23 December 2009

   First published.